Ray and Mclaughlin's Practical Inheritance Tax Planning

Ray and Mclaughlin's Practical Inheritance Tax Planning
ISBN-10
1526500736
ISBN-13
9781526500731
Series
Ray and McLaughlin's Practical Inheritance Tax Planning
Category
Estate planning
Pages
1007
Language
English
Published
2017-10-26
Publisher
Bloomsbury Publishing
Authors
Mark McLaughlin, Ralph Ray, Geoffrey Shindler

Description

A comprehensive guide to the IHT and planning issues that concern lawyers and accountants when advising clients on the most appropriate course of action.Updated in line with Finance Act 2017, including the following: - changes to the deemed domicile rules for IHT purposes - further restrictions to what is defined as excluded property under IHTA 1984 - new anti-avoidance measures The book has been restructured to reflect the coming into force of the Residence Nil-Rate Band from April 2017, with a new chapter on that subject. There is also a new chapter on Domicile.

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